Sri Lanka Vehicle Import Duty Timeline: Feb 2025 to Dec 2026

Why a timeline helps

Many Sri Lankan buyers hear a single number for vehicle duty and assume it has been stable. It has not. Tax Advisor Sri Lanka publishes a summary table of gazette changes. We reproduce its sequence below, with the gazette numbers and dates exactly as it lists them.

The sequence

• 31 January 2025 (gazette 2421/43): the 50% surcharge is introduced. Imports resume from 1 February 2025.
• 30 January 2026 (gazette 2473/31): the surcharge is extended.
• 1 April 2026 (gazettes 2479/55 and 2478/03): the table lists the surcharge as removed and the base Customs Import Duty as increased to 30%.
• 16 May 2026 (gazette 2488/56): the surcharge is reintroduced until 16 August 2026, giving an effective 45% where the base is 30%.
• 14 August 2026 (gazette 2501/88): the surcharge is extended until 31 December 2026.

A note on reading the table

The table lists two gazettes dated 1 April 2026 with the effective-duty column showing different figures. Because the page's own text is compact, treat the exact effective rate between April and May 2026 as something to confirm against the gazette itself.

Related facts

• The ban on imports that began in 2020 was lifted from 1 February 2025, with buses and special vehicles allowed earlier, in late 2024 (Sunday Times).
• On 16 May 2026 the Daily FT reported the Deputy Finance Minister saying that existing taxes on vehicle imports already stand at around 130%.

What to do with this

Always quote the gazette number and date when comparing prices from two importers. A quote built on an old gazette can be tens of per cent out.

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.