Sri Lanka

Under the new Imports and Exports (Control) Regulations No. 1 of 2025, the Sri Lanka government removed the Temporary Suspension on Importation of Motor Vehicles. This means that all the vehicles under HS Heading 87.02 that were on schedule 1 of the Imports and Exports Control Regulations No 02 of 2023, are now deleted from the suspension. Click here to read the Government Notification Imports and Exports Control Act No 1 of 1969 dated on 24 January 2025.

Formalities to Import a Vehicle

According to Sri Lanka Customs, there are several important points you need to remember.

• The remittance of foreign exchange must be made through a commercial bank on a Letter of Credit, established prior to shipment.
• The age of the vehicle must be within the permitted limit. (Please refer Table 01 for information on permitted age limits)

For clearance of the vehicle, bellow documents are required :

1. Customs Goods Declaration
2. Commercial Invoice
3. Letter of Credit
4. Bill of Lading or Air Way Bill (in case of air freight)
5. Delivery Order issued by the Shipping Agent
6. Value Declaration Form

Following additional documents are required for a used vehicle :

1. Export Certificate
2. English Translation, if above certificate is not in English language
3. Pre shipment inspection certificate issued by an approved inspection agency

Sri Lanka enforces strict compliance measures for vehicle imports:

• Emission Standards: All imported vehicles must meet Euro 4 standards and the HS codes. Importers must submit a compliance certificate from an authorized agency.
• Roadworthiness Inspection: A certificate is required to confirm that the vehicle is safe and in proper working condition. This certification can be issued by an approved agency such as the Japan Export Vehicle Inspection Center (JEVIC).
• Pre-shipment Inspection: A certified agency such as JEVIC (Japan Export Vehicle Inspection Center) must verify the vehicle’s condition before shipment.
• Vehicle Configuration: Only right-hand drive vehicles are permitted.
• Age Limits: For private vehicles, the maximum age is 3 years; for commercial and public transport vehicles, it is 5 years. Special-use vehicles may be up to 10 years old.

If a vehicle fails to meet these requirements, it must be re-exported within 90 days at the importer’s expense.

Importing vehicles into Sri Lanka involves various taxes. Take a look on the mandatory taxes and duties that are described on Sri Lanka Customs National Imports Tariff Guide, published on Sri Lanka Customs website under Import Tariff section :

• Customs Duty: Standard rates applicable to imported vehicles.
• Value Added Tax (VAT): Levied at 18% on the importation of goods.
• Luxury Tax: Applied to passenger vehicles with a CIF (Cost, Insurance, and Freight) value exceeding 5–6 million Sri Lankan Rupees and transport vehicles with a seating capacity of 10 or more, including the driver.
• Excise Duty: Based on the vehicle’s age and engine power, with a 100% increase announced on January 10, 2025, for private and cargo electric vehicles.
• Surcharge: A 50% surcharge on customs duty for private vehicles, transport vehicles with a seating capacity of 10 or more, and cargo vehicles.

Licensed banks are also required to report daily on Letters of Credit (LCs) related to vehicle imports to ensure transparency.