Sri Lanka Import Regulations

General Import Information

• • Right-Hand Drive Only: Only right-hand drive (RHD) vehicles are permitted for importation into Sri Lanka.
• • Destination Ports: Colombo and Hambantota are the primary automotive hubs.
• • Shipping Logistics: Shipments via RORO take approximately 14–24 days with a fortnightly schedule via K-Line and MOL.
• • Inspection: A JAAI (Japan Auto Appraisal Institute) inspection is mandatory for all used vehicles before they can be shipped from Japan.

Age Restrictions by Vehicle Type

• • Motor Cars, SUVs, and All-Terrain Vehicles (ATVs).
• • Buses with 10–12 passenger capacity.

Duties & Taxes

• • Customs Duty: Generally 25% for motor vehicles; ranges from 5% to 35% depending on type.
• • VAT: 12% on the total CIF (Cost, Insurance, and Freight) value.
• • Other Levies: PAL (5%), NBT (2%), and Ad Valorem rates ranging from 1% to 45%.
• • Valuation: The assessed value for used vehicles cannot be lower than 85% of the manufacturer's price for an identical new model.

Required Documentation

• • Original Bill of Lading and Commercial Invoice.
• • JAAI Pre-shipment Inspection Certificate.
• • Letter of Credit (LC) and Import License.
• • Original Registration Certificate (with English translation).
• • Export Certificate and Insurance Certificate.
• • Owner's Passport and Customs Goods Declaration.