Sri-Lanka Automobiles & Parts Tariff Rates
Automobiles & Parts import and customs duty guide - last updated 2026-09-29
Average Tariff
Category average rate
Maximum Tariff
Category maximum rate
Minimum Tariff
Category minimum rate
HS Coverage
Relevant HS chapters
Sri-Lanka Automobiles & Parts - Overview
The automotive category includes passenger vehicles, commercial vehicles and a large range of parts. Tariffs on finished vehicles are typically higher than on components, and many markets apply additional taxes (VAT / excise) at the border.
For reference only: the average, maximum and minimum rates below are taken from Sri-Lanka's published tariff schedule. Actual duty depends on the exact HS subheading and on whether preferential (FTA) rates apply.
Representative HS Codes
| HS Code | Coverage |
|---|---|
| 8703 | Passenger motor cars (petrol / diesel / electric) |
| 8708 | Parts & accessories of motor vehicles |
| 8711 | Motorcycles and cycles fitted with auxiliary motors |
HS chapters: HS Chapter 87 (Vehicles, Trailers & Parts).
How Sri-Lanka Import Duty on Automobiles & Parts Is Calculated
Customs duty is normally charged on the customs value of the goods (commonly CIF - cost, insurance and freight). The ad valorem rate for the correct HS subheading is applied to that value. Depending on Sri-Lanka, the following may also apply on top of or instead of the base tariff:
- Ad valorem duty - a percentage of customs value (the figures shown above).
- Specific / compound duty - a fixed amount per unit, or a mix, on some lines.
- VAT / GST / excise - consumption taxes charged on the duty-inclusive value at the border.
- Trade-agreement (preferential) rates - lower or zero where the goods meet rules of origin.
- Anti-dumping / safeguard duties - extra duties on specific products found to be dumped or surging.
Frequently Asked Questions
What is the Sri-Lanka tariff on automobiles and parts?
Sri-Lanka's automotive category carries an average duty of about 30%, a maximum near 100% and a minimum of 15%. Finished vehicles are usually taxed above the component rate.
Which HS codes cover automobiles and parts?
The category sits almost entirely in HS Chapter 87: 8703 (passenger cars), 8708 (parts & accessories) and 8711 (motorcycles).
How is the duty on a vehicle calculated in Sri-Lanka?
Duty is the customs value (normally CIF) multiplied by the ad valorem rate for the HS code, plus any VAT / excise tax on the duty-inclusive value. Registration and conformity charges may also apply.
Do trade agreements reduce auto tariffs in Sri-Lanka?
Where Sri-Lanka has an FTA with the exporter, qualifying vehicles and parts can enter at preferential rates subject to rules of origin and proof of preferential origin.