🇱🇰 Alfândega e Direitos de Importação: Sri Lanka
Factos Rápidos
Limite de isenção
$0
Taxas a partir de $0
IVA / Imposto
15%
CIF value + duty + all surcharges. Essential food items (rice, wheat, milk) and medicines exempt.
Tempo de Desalfandegamento
2-7 dias
processamento típico
Taxas de Direitos por Categoria
| Categoria | Taxa de Direito | 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 |
As taxas apresentadas são para mercadorias padrão. A taxa exata depende do código HS do seu artigo.
Calculadora de impostos
Processo de Desalfandegamento
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.
O Que Realmente Esperar
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 necessários
Fatura comercial
Descrição do item, quantidade, valor, dados do remetente e destinatário
Lista de embalagem
Descrição detalhada do conteúdo de cada pacote
Declaração aduaneira (CN22/CN23)
Obrigatória para envios postais
Conhecimento de transporte aéreo (AWB)
Gerado pela transportadora ao reservar o envio
Certificado de origem
Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)
Licença de exportação/importação
Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)
Requisitos de Licença de Importação
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 Origem
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).
Saber mais →Itens proibidos e restritos
Proibido
- xEntorpecentes e drogas ilícitas
- xExplosivos e materiais inflamáveis
- xArmas e munições
- xProdutos falsificados
- xMoeda falsa e documentos falsificados
Restrito (requer autorização)
- !Medicamentos e produtos farmacêuticos
- !Alimentos e bebidas
- !Plantas e sementes
- !Eletrônicos (baterias de lítio)
- !Perfumes e cosméticos (limites de volume)
Ligações Úteis
Estimativa de impostos
Encargos de importação estimados para envios de mercadorias para Sri Lanka:
| Valor da mercadoria | Taxa | IVA/Imposto | Total de encargos |
|---|---|---|---|
| $50 | $8 | $9 | $16 |
| $100 | $15 | $17 | $32 |
| $200 | $30 | $35 | $65 |
| $500 | $75 | $86 | $161 |
| $1000 | $150 | $173 | $323 |
Apenas estimativas. As taxas reais dependem da categoria do produto e do código HS.
Rotas populares para Sri Lanka
Perguntas frequentes
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.