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USA Restricted Party ScreeningEU Restricted Party ScreeningUK Restricted Party Screening Import duty & taxes when importing into Sri Lanka Import duty and taxes are due when importing goods into Sri Lanka whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are also subject to Sales Tax, Import Cess, Ports and Airport Levy (PAL), and Excise in some cases. VAT is levied on imports at a standard rate of 15% calculated on the sum of the CIF value, applicable duty, PAL and Import Cess. There is not a minimum threshold in Sri Lanka, i.e. all imports regardless of their value are subject to duty, taxes and other charges. Other taxes and custom fees Import Cess is applicable on some products and can be ad valorem, or specific, i.e. based on units of measure like weight or quantity.
Ad valorem rates vary between 1% and 45% and are calculated on the CIF value. Ports and Airport Levy (PAL) is applicable on all imports at standard rate of 5%, or in some cases at a reduced rate between 0% and 2.5%, of the CIF value. Excise is applicable on some products and can be ad valorem, or specific, i.e. based on units of measure. Ad valorem rates vary between 12% and 173% and are calculated on the sum of the CIF value, applicable duty, PAL and Import Cess. Surcharge is levied on most products at a rate of 15% of duty. A few products bear a rate of 100%. Social Responsibility Levy (SRL) applies to most products at a rate of 1.5% of the sum of duty, surcharge and excise. NBT is applicable at 2% of the CIF value when it exceeds Rs.650,000 per quarter. Local Customs office and contacts More information on import declaration procedures and import restrictions can be found at Sri Lanka Customs.Expona SimpLay in London HQ of Stallergenes Greer Luxury vinyl floorcoverings for the home
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