When a vehicle clears Sri Lanka Customs, the importer receives an Assessment Notice from the ASYCUDA system listing every tax as a short code. This guide explains each code using a real notice from 22 September 2026 for a 2026 Honda Vezel petrol hybrid (1,496cc). Identifying details have been removed; the amounts are exactly as assessed.
The notice at a glance
The vehicle’s CIF value was Rs. 5,674,171.46 (JPY 2,636,451.75 at Rs. 2.1522 per yen; see how Customs values a used car). The notice lists two groups of charges.
Item taxes (charged on the vehicle):
| Code | Name on the notice | Amount (Rs.) |
|---|---|---|
| CID | Customs Import Duty | 1,702,252 |
| SUR | Surcharge | 851,126 |
| XID | Excise (Special Prov.) Duty | 5,161,200 |
| SSL | Social Security Contribution Levy | 348,905 |
| VAT | Value Added Tax | 2,512,110 |
| VEL | Vehicle Entitlement Levy | 15,000 |
| LXT | Luxury Tax | 139,337 |
Global taxes (charged once per declaration):
| Code | Name on the notice | Amount (Rs.) |
|---|---|---|
| OTC | Customs Service Charge | 2,400 |
| COM | Computer Fee | 1,000 |
| EXM | Other Receipts â Examination Fees | 600 |
Total assessed: Rs. 10,733,930.
Each code, one by one
CID â Customs Import Duty
30% of the CIF value: 30% Ã 5,674,171.46 = 1,702,251.44, shown as 1,702,252. Customs works in whole rupees; on every notice we checked, CID was rounded up.
SUR â Surcharge on CID
50% of the CID: 50% Ã 1,702,252 = 851,126. Together, CID and the surcharge come to 45% of CIF.
The surcharge is a temporary order under Section 10A of the Customs Ordinance and has been switched on and off several times:
| Gazette | Date | What it did |
|---|---|---|
| 2421/43 | 31 Jan 2025 | 50% surcharge on Customs Import Duty for vehicles, from 1 February 2025, for one year |
| 2479/55 | 12 Mar 2026 | Rescinded the order in Gazette 2473/31 (31 January 2026) with effect from 1 April 2026 |
| 2488/56 | 15 May 2026 | 50% surcharge again from 16 May 2026 for three months; not applied to letters of credit (LCs) opened on or before 15 May 2026 |
| 2488/69 | 17 May 2026 | From 18 May 2026, an LC opened on or before 15 May loses that exemption if the number of vehicles, identification number, description or technical details are amended |
| 2501/88 | 13 Aug 2026 | 50% surcharge from 15 August 2026 until 31 December 2026; the LC exemption is also lost if the LC’s expiry date is amended or the shipped-on-board date on the bill of lading is after 15 November 2026 |
If your LC was opened on or before 15 May 2026 and none of those conditions apply, your notice should not show SUR. Otherwise it will, at least until 31 December 2026.
XID â Excise (Special Provisions) Duty
Excise is set by the vehicle’s HS code, not by its price. This Vezel is HS 8703.40.35 (petrol hybrid, 1,300â1,500cc), which pays Rs. 3,450 per cc: 1,496 Ã 3,450 = 5,161,200. For more on how fuel type, HS code and age change this figure, see hybrid, e-SMART or petrol.
LXT â Luxury Tax
Luxury tax applies only to the part of the CIF above a threshold. For petrol hybrid cars (HS 8703.40) Gazette 2421/41 sets the threshold at Rs. 5.5 million and the rate at 80%: (5,674,171 â 5,500,000) Ã 80% = 139,337. Petrol cars have a Rs. 5.0 million threshold at 100%; e-SMART hybrids and electric cars Rs. 6.0 million at 60%.
VAT and SSL â on the same base
VAT (18%) and the Social Security Contribution Levy (2.5%) are both charged on:
CIF Ã 1.10 + CID + SUR + XID
For this car: 6,241,588.61 + 1,702,252 + 851,126 + 5,161,200 = 13,956,166.61. Luxury tax is not part of this base.
- VAT: 18% Ã 13,956,166.61 = 2,512,109.99, shown as 2,512,110
- SSL: 2.5% Ã 13,956,166.61 = 348,904.17, shown as 348,905 (rounded up, like CID)
SSCL on vehicle imports is relatively new: the Social Security Contribution Levy (Amendment) Act, No. 10 of 2026 removed the exemption for imported motor vehicles from 1 May 2026.
VEL â Vehicle Entitlement Levy
A fixed Rs. 15,000 per vehicle on every car in our sample.
OTC, COM and EXM â the Rs. 4,000 in fees
These three “global” charges come from the revised Customs fees in Gazette 2493/02 (dated 15 June 2026, effective 1 July 2026):
- OTC, Customs Service Charge, Rs. 2,400: Schedule A, paragraph 5(i)(e), processing an inward CusDec “for a single motor vehicle”. Each additional vehicle on the same CusDec adds Rs. 500.
- COM, Computer Fee, Rs. 1,000: Schedule I, item 6, per CusDec.
- EXM, Examination Fee, Rs. 600: Schedule F, examination of import cargo in less-than-container loads, first 15 metric tonnes.
The CUSDEC form prints the same Rs. 4,000 on one line labelled COM/EXM/SEL.
Why the CUSDEC and the notice can differ by a rupee or two
The CUSDEC is prepared by your clearing agent; the assessment notice is Customs’ final figure, and it is what you pay. For this Vezel both totals were Rs. 10,733,930, but on a larger vehicle we saw the agent’s CUSDEC show VAT of Rs. 11,034,390 against Rs. 11,034,389 on the notice. Differences of this size come from rounding and are normal.
Check your own notice
Enter your vehicle’s CIF, exchange rate, fuel type, engine capacity (or kW) and year in the PiXAMP import tax calculator. Its lines follow the same order as the notice. On the real assessments we tested, every line matched Customs to within Rs. 1.
Sources
- Gazette Extraordinary No. 2421/43 of 31 January 2025 (Ministry of Finance).
- Gazettes No. 2479/55, 2488/56, 2488/69 and 2501/88, Orders under Section 10A of the Customs Ordinance (Ministry of Finance gazette list).
- Gazette Extraordinary No. 2421/41 of 31 January 2025, Luxury Tax on Motor Vehicles, and No. 2434/05 of 28 April 2025 (Ministry of Finance, 2025 gazettes).
- Gazette Extraordinary No. 2493/02 of 15 June 2026, Customs fees (Sri Lanka Customs).
- Social Security Contribution Levy (Amendment) Act, No. 10 of 2026, as summarised by BizAdvisor.
- A real CUSDEC and Customs assessment notice (September 2026), identifying details removed.
These figures are for guidance. Confirm the final amount with Sri Lanka Customs or a licensed clearing agent.