🇱🇰 Aduanas e impuestos de importación: Sri Lanka
Datos rápidos
Umbral libre de impuestos
$0
Impuestos desde $0
IVA / Impuesto
15%
CIF value + duty + all surcharges. Essential food items (rice, wheat, milk) and medicines exempt.
Tiempo de despacho
2-7 días
tramitación habitual
Tipos arancelarios por categoría
| Categoría | Tipo arancelario | Capítulo HS |
|---|---|---|
| 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 |
Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.
Calculadora de aranceles
Proceso de despacho de aduanas
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.
Qué esperar realmente
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%.
Documentos necesarios
Factura comercial
Descripción, cantidad, valor, datos del remitente y destinatario
Lista de empaque
Descripción detallada del contenido
Declaración aduanera (CN22/CN23)
Requerida para envíos postales
Guía aérea (AWB)
Generada por el transportista al reservar el envío
Certificado de origen
Puede requerirse para aranceles reducidos
Licencia de exportación/importación
Para productos restringidos
Requisitos de licencia de importación
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.
Certificado de origen
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).
Más información →Artículos prohibidos y restringidos
Prohibidos
- xNarcóticos y drogas ilegales
- xExplosivos y materiales inflamables
- xArmas y municiones
- xProductos falsificados
- xMoneda y documentos falsos
Restringidos (requiere permiso)
- !Medicamentos
- !Alimentos y bebidas
- !Plantas y semillas
- !Electrónica (baterías de litio)
- !Perfumes y cosméticos
Enlaces útiles
Estimación de aranceles
Cargos de importación estimados al enviar mercancías a Sri Lanka:
| Valor del producto | Arancel | IVA/Impuesto | Total a pagar |
|---|---|---|---|
| $50 | $8 | $9 | $16 |
| $100 | $15 | $17 | $32 |
| $200 | $30 | $35 | $65 |
| $500 | $75 | $86 | $161 |
| $1000 | $150 | $173 | $323 |
Solo estimaciones. Los aranceles reales dependen de la categoría del producto.
Rutas populares a Sri Lanka
Preguntas frecuentes
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.