Car import duty in Sri Lanka: what is the vehicle import tax on a car from Japan? (2026)
Last reviewed by AVON INTERNATIONAL CO., LTD., licensed USS member dealer (card L-1525)
Car import duty in Sri Lanka is a 30% Customs Import Duty (20% plus a 50% surcharge), and the rest of the vehicle import tax is excise of LKR 2,450 to 13,300 per cc for petrol cars, 100% luxury tax on CIF above LKR 5 million, 2.5% SSCL and 18% VAT. Excise alone often exceeds the car's price. Cars must be right-hand drive and very recent: the calculator applies a 2-year limit.
Worked example: a 2025 Suzuki Alto 0.7 L costs about 6,770,000 to 6,970,000 LKR (US$20,500 to US$21,100) delivered to Kandy, at exchange rates of 14 October 2026.
Car import duty calculator for Sri Lanka
Sri Lanka drives on the left and does not allow left-hand-drive cars, so Japanese domestic stock fits the steering rule. Private vehicle imports had been suspended and reopened on 1 February 2025 under Gazette Extraordinary 2421/44, with strict age limits. Age is measured from the date of manufacture to the date of the bill of lading, not the date of arrival. The calculator applies a 2-year limit for cars, so in 2026 only the newest cars qualify. Confirm the current limit before buying, because the policy has changed several times. Excise is the largest cost. It is a fixed rupee amount per cubic centimetre of engine, not a percentage, so a 1,000 cc car and a 1,500 cc car of the same price carry very different tax bills. Customs Import Duty, the luxury tax on expensive cars, SSCL and VAT come on top. Imported cars must be registered with the Department of Motor Traffic within 90 days of the customs declaration. A late fee of 3% of the CIF value per month applies after that, up to 45%, and it cannot be waived.
Can you import a used car from Japan to Sri Lanka?
- Steering
- Right-hand drive only
- Age limit
- Cars ≤2 yrs; jeeps/buses ≤3 yrs; cabs/trucks ≤4 yrs. Policy fluctuates — verify current status first.
- Inspection
- JAAI
- Permits
- Import policy periodically suspended — confirm a permit is available before committing.
- Restrictions
- LHD not permitted.
- Entry ports
- Port of Colombo
How do you import a car from Japan to Sri Lanka, step by step?
Check age, steering and engine size
The car must be right-hand drive and within the age limit, counted from the date of manufacture to the bill of lading date. Work out the excise from the engine size before buying.
Prepare a Taxpayer Identification Number
The importer or buyer submits an affidavit with a Taxpayer Identification Number (TIN) from the Inland Revenue Department. Importers who are not registered may bring in only one vehicle every 12 months.
Buy the car and obtain the export certificate
After purchase in Japan the registration is cancelled and an export certificate is issued. It records the first registration and, with the manufacturer's data, the date of manufacture.
Pass the inspection in Japan
Used cars from Japan are inspected before shipping (JAAI). The inspection certificate travels with the shipping documents.
Ship to Colombo
Cars from Japan arrive at the Port of Colombo. The bill of lading date is the end point for the age calculation.
Lodge the customs declaration and pay the taxes
A clearing agent lodges the CUSDEC with Sri Lanka Customs. Customs assesses import duty, excise, luxury tax, SSCL and VAT. A car that breaks the import rules must be re-exported within 90 days.
Register with the Department of Motor Traffic
Register the car with the Department of Motor Traffic within 90 days of the customs declaration. After 90 days a late fee of 3% of CIF per month applies, up to 45%.
Documents checklist
- Commercial invoice
- Japanese export certificate with English translation
- Bill of lading
- Pre-shipment inspection certificate
- Affidavit with the importer's or buyer's Taxpayer Identification Number (TIN)
- Customs declaration (CUSDEC) lodged by a clearing agent
- Department of Motor Traffic registration application
What import duties and taxes does Sri Lanka charge?
| Tax | Rate | Charged on |
|---|---|---|
| Customs Import Duty (20% + 50% surcharge) | 30% | CIF value |
| Excise Duty (LKR per cc, petrol) | LKR 2,450–13,300 per cc | Engine size (fixed amount) |
| Luxury Tax (CIF over LKR 5M) | 100% above LKR 5,000,000 | CIF value |
| Social Security Contribution Levy (SSCL) | 2.5% | CIF + duty + earlier taxes |
| VAT | 18% | CIF + duty + earlier taxes |
Customs Import Duty (20% + 50% surcharge)
Rate: 30%. Charged on: CIF value.
Excise Duty (LKR per cc, petrol)
Rate: LKR 2,450 per cc up to 1,000 cc; LKR 3,850 per cc up to 1,300 cc; LKR 4,450 per cc up to 1,500 cc; LKR 5,150 per cc up to 1,600 cc; LKR 6,400 per cc up to 1,800 cc; LKR 7,700 per cc up to 2,000 cc; LKR 8,450 per cc up to 2,500 cc; LKR 9,650 per cc up to 2,750 cc; LKR 10,850 per cc up to 3,000 cc; LKR 12,050 per cc up to 4,000 cc; LKR 13,300 per cc above 4,000 cc. Charged on: Engine size (fixed amount).
Luxury Tax (CIF over LKR 5M)
Rate: 100% of the CIF value above LKR 5,000,000. Charged on: CIF value.
Social Security Contribution Levy (SSCL)
Rate: 2.5%. Charged on: CIF + duty + earlier taxes.
VAT
Rate: 18%. Charged on: CIF + duty + earlier taxes.
Customs Import Duty is 30% of CIF: a 20% general duty plus a surcharge of 50% of that duty, as set from 1 February 2025. Excise is a specific duty in rupees per cc of engine for petrol cars, from LKR 2,450 per cc up to 1,000 cc to LKR 13,300 per cc above 4,000 cc; for example LKR 3,850 per cc from 1,001 to 1,300 cc and LKR 4,450 per cc from 1,301 to 1,500 cc. These rates are listed in the Sri Lanka Customs National Imports Tariff Guide 2025, Chapter 87. Luxury tax is 100% of the part of CIF above LKR 5 million. SSCL of 2.5% and VAT of 18% are charged on the running total of CIF and the taxes before them. The tariff guide lists passenger cars as exempt from the Ports and Airport Levy and the Cess. Hybrid and electric cars have their own excise rates and luxury tax thresholds, so the petrol figures here do not apply to them.
How much does it cost to import a car from Japan to Sri Lanka?
| Car (year, engine) | FOB Japan | CIF Hambantota | Duties & taxes | Door-to-door, low to high |
|---|---|---|---|---|
| 2025 Suzuki Alto 0.7 L | US$8,020 | US$9,090 | US$11,100122% of CIF | LKR 6,770,000 – 6,970,000US$20,500 – US$21,100 |
| 2025 Toyota Yaris 1.0 L | US$14,200 | US$15,200 | US$17,800117% of CIF | LKR 11,030,000 – 11,230,000US$33,300 – US$33,900 |
| 2025 Honda Vezel 1.5 L | US$24,100 | US$25,500 | US$51,500202% of CIF | LKR 25,540,000 – 25,760,000US$77,200 – US$77,900 |
Assumptions: typical auction price for the model and year plus ¥70,000 export costs (FOB), route freight from −12% to +15%, port and clearing charges from the dataset, inland delivery to Kandy. Customs assesses the final duty, sometimes on its own valuation.
Sri Lanka has complex or fast-changing import taxes, so this is an indicative range only. Customs may assess a different amount.
How long does shipping take, and which ports?
| Port | Method | Transit (days) | Freight from (sedan) |
|---|---|---|---|
| Port of Colombo | RoRo or container | 14–22 | US$800 |
| Hambantota | RoRo or container | 14–26 | US$1,050 |
Which Japanese cars are popular in Sri Lanka?
- Models and prices
Suzuki Wagon R
A 660 cc car in the lowest excise band. Small engines keep the per-cc excise low, which makes kei cars the cheapest way into a recent car.
- Models and prices
Suzuki Alto
A 660 cc hatchback with one of the smallest excise bills of any recent car.
- Models and prices
Toyota Yaris
Available with a 1.0-litre petrol engine, which stays in the LKR 2,450 per cc excise band. Larger 1.5-litre versions pay much more.
- Models and prices
Toyota Raize
A compact SUV with a 1.0-litre turbo petrol engine, so it stays in the lowest excise band despite its size.
- Models and prices
Honda Vezel
A 1.5-litre crossover sold in petrol and hybrid form. The 1,301–1,500 cc petrol band pays LKR 4,450 per cc, so it costs far more than a 1.0-litre car.
How much is inland delivery to cities in Sri Lanka?
| City | From port | Sedan | SUV / wagon | Extra days |
|---|---|---|---|---|
| Kandy | Hambantota | US$170 | US$210 | 2 |
| Galle | Hambantota | US$150 | US$190 | 2 |
| Hambantota | Hambantota | US$110 | US$140 | 1 |
| Colombo | Hambantota | US$180 | US$220 | 2 |
| Kurunegala | Hambantota | US$190 | US$240 | 2 |
| Jaffna | Hambantota | US$310 | US$390 | 3 |
| Negombo | Hambantota | US$190 | US$240 | 2 |
How do you avoid scams when buying a car from Japan?
- Check that the exporter is a registered Japanese company: look up its corporate number and address, and prefer members of the Japan Used Motor Vehicle Exporters Association.
- Ask for the original auction sheet and, after purchase, the export certificate. Both name the chassis number, which should match the invoice.
- Pay only to a company bank account in the exporter's name, never to a personal account or a money-transfer agent.
AVON INTERNATIONAL company and licence details are on the About page, and the JUMVEA member list is public. JUMVEA (exporters association) · About AVON INTERNATIONAL · Is buying a car from Japan safe?
Frequently asked questions
- Can I import a car to Sri Lanka now?
- Yes, within strict limits. Private vehicle imports reopened on 1 February 2025 under Gazette 2421/44. Cars must meet the age limit and be registered within 90 days of the customs declaration.
- How old can an imported car be in Sri Lanka?
- Very recent only. The calculator applies a 2-year limit for cars, counted from the date of manufacture to the bill of lading date. Confirm the current gazette before buying.
- How is excise duty calculated on cars in Sri Lanka?
- Per cc of engine, in rupees. Petrol cars pay LKR 2,450 per cc up to 1,000 cc, LKR 3,850 per cc from 1,001 to 1,300 cc and LKR 4,450 per cc from 1,301 to 1,500 cc, rising to LKR 13,300 above 4,000 cc.
- What is the customs duty on cars in Sri Lanka?
- 30% of CIF. It is made up of a 20% general duty plus a surcharge equal to 50% of that duty.
- When does luxury tax apply to an imported car in Sri Lanka?
- When the CIF value of a petrol car is above LKR 5 million. The tax is 100% of the amount above the threshold. Hybrids and electric cars have higher thresholds.
- Is a 1,000 cc car much cheaper to import to Sri Lanka than a 1,500 cc car?
- Yes. Excise on a 1,000 cc petrol car is LKR 2.45 million, while a 1,500 cc car pays LKR 6.675 million, before duty and VAT are added.
- Can I import a left-hand-drive car to Sri Lanka?
- No. Sri Lanka allows right-hand-drive cars only. Japanese domestic cars are right-hand drive.
- How long do I have to register an imported car in Sri Lanka?
- 90 days from the customs declaration. After that a late fee of 3% of CIF per month applies, up to 45% of CIF, and it cannot be waived.
- How many cars can a private person import to Sri Lanka?
- One vehicle every 12 months for importers who are not registered. Registered importers may bring in the number allowed under the gazette rules.
- How long does shipping from Japan to Colombo take?
- Around 14 to 22 days at sea, depending on the vessel. Customs clearance at Colombo adds several days.
Sources
- Sri Lanka Customs — National Imports Tariff Guide 2025, Chapter 87 — checked 15 October 2026
- Department of Motor Traffic — checked 15 October 2026
- Sri Lanka Ports Authority — checked 15 October 2026
- Ada Derana — Conditions on vehicle imports (February 2025 gazettes) — checked 15 October 2026
Car import duty calculator for Sri Lanka
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Estimate only. Duties are assessed by customs on arrival, freight rates move, and rules change. Check current figures before you buy.