🇱🇰 Import Customs & Duties: Sri Lanka
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
15%
CIF value + duty + all surcharges. Essential food items (rice, wheat, milk) and medicines exempt.
Clearance Time
2-7 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 15% + PAL + NBT surcharges (smartphones 15%, laptops 0%, TVs 15%) | HS 85 |
| Clothing | 30% + PAL 5% + CESS (finished garments 30%) | HS 61-62 |
| Footwear | 15-30% + surcharges (leather shoes 30%, rubber slippers 15%) | HS 64 |
| Food products | 0-30% (rice 15%, wheat 0%, sugar 15%, spices 30%) | HS 01-24 |
| Machinery | 0-15% (industrial machinery 0%, generators 15%) | HS 84 |
| Cosmetics | 15-30% + PAL (perfumes 30%, soap 15%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 15-30% (basic toys 15%, electronic toys 30%) | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Sri Lanka Customs uses ASYCUDA World system for electronic declarations. Three main tariff bands: 0%, 15%, and 30% customs duty plus multiple surcharges: PAL (Ports and Airports Development Levy 5%), CESS (0-35%), RIDL, and NBT. Colombo port handles 95%+ of imports and is a major South Asian transshipment hub. Bandaranaike International Airport for air cargo.
What to Actually Expect
Recovering from 2022 economic crisis. Colombo port is efficient as a major transshipment hub, one of the busiest in South Asia. ASYCUDA works reasonably well. Multiple surcharges (PAL, CESS, RIDL) significantly increase total landed cost well beyond base customs duty, calculate carefully. Express couriers operate well. Vehicles face duties sometimes exceeding 200%.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import Control License needed for certain goods from Department of Imports and Exports. Restricted: vehicles (extreme duties often exceeding 200%), alcohol, tobacco, weapons, used goods, certain chemicals. Pharmaceutical imports need NMRA (National Medicines Regulatory Authority) approval.
Certificate of Origin
Issued by Ceylon Chamber of Commerce or Department of Commerce. India-Sri Lanka FTA certificates for duty-free access. SAFTA preferential certificates for South Asian trade. GSP+ certificates for EU preferential access (reinstated in 2017).
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Sri Lanka:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $8 | $9 | $16 |
| $100 | $15 | $17 | $32 |
| $200 | $30 | $35 | $65 |
| $500 | $75 | $86 | $161 |
| $1000 | $150 | $173 | $323 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Sri Lanka
Frequently Asked Questions
What is the duty-free threshold for Sri Lanka?
Sri Lanka has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Sri Lanka?
The VAT/tax rate on imports to Sri Lanka is 15%. VAT applies to: CIF value + duty + all surcharges. Essential food items (rice, wheat, milk) and medicines exempt.
How long does customs clearance take in Sri Lanka?
Typical customs clearance in Sri Lanka takes 2-7 days. Express shipments usually clear faster.
What documents are needed to import into Sri Lanka?
To import into Sri Lanka, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Sri Lanka?
Sri Lanka prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.