How Sri Lanka Taxes Imported Electric Vehicles: Power Bands Explained

The four power bands

On 1 February 2025 Ada Derana reported an Extraordinary Gazette Notification outlining the import duties applicable to electric vehicles based on their power capacity. Duties are levied in these categories:

• Below 50 kilowatts
• Between 50 and 100 kilowatts
• Between 100 and 200 kilowatts
• Exceeding 200 kilowatts

The Ada Derana report names the bands but does not print the rates in its text (the rates are in the gazette document it links). We are not quoting rates here so we do not repeat anything we could not check. Look at the gazette or ask Sri Lanka Customs for the rate in your band.

The surcharge also applies to EVs

The 50% surcharge on Customs Import Duty from 16 May 2026 applies to fully electric vehicles and to hybrids classified under the hybrid category (Daily FT, 18 May 2026). The Ada Derana report on that gazette lists electric systems among the covered propulsion types. The surcharge has since been extended to 31 December 2026 (Tax Advisor).

Why power rating matters

For an importer comparing two electric models, the kilowatt figure on the vehicle's specification determines which band applies. A model that sits just above a band boundary can fall into a higher category, so check the exact motor power in the documentation.

Practical checklist

• Get the motor power (kW) from the manufacturer's specification, not a brochure rounding.
• Ask your importer which band and which gazette their quote uses.
• Confirm whether your Letter of Credit date and shipping date affect the surcharge. See our extension post.
• Remember other taxes are charged separately from the customs duty.

Fact-checked on 30 October 2026 against the sources listed below. Tax rules and prices change by gazette, so confirm with Sri Lanka Customs or the Ministry of Finance before you pay.