FAQ & Knowledge Base | Customs Edge

HS Codes & Classification

Understand the Harmonized System and how to classify your goods for Sri Lanka Customs.

What is an HS Code?

An HS (Harmonized System) Code is an internationally standardised number used to classify traded products. Sri Lanka Customs uses 8-digit HS codes to determine the import tariff, taxes and regulatory requirements that apply to a product.

How do I find the correct HS code for my product?

Describe your product in plain language in the Duty Calculator, or browse by chapter in the HS Code Lookup. The AI-assisted search suggests the matching Sri Lankan 8-digit code. If you already know the code, you can type it directly.

What is the difference between a 6-digit and an 8-digit HS code?

The first six digits are the international HS subheading shared by all countries. Sri Lanka extends this to eight digits (national subheadings) to set specific duty rates, taxes and requirements.

Why does getting the HS code right matter?

The HS code determines your import duty, VAT, PAL, CESS/SCL and any licence or approval you need. An incorrect code can lead to underpaid duty, penalties or clearance delays.

Import Duties & Taxes

The levies Sri Lanka Customs applies to imports, and how they are calculated.

What import taxes apply in Sri Lanka?

The main levies are Customs Import Duty (CID), PAL (Ports and Airports Development Levy), VAT, CESS and SCL (Special Commodity Levy). Some items may attract other charges. The Duty Calculator lists exactly which apply to your HS code.

What is Customs Import Duty (CID)?

CID is the tariff charged on the CIF value of the goods (cost, insurance and freight) at the rate set for the product's HS code.

What is PAL?

PAL (Ports and Airports Development Levy) is a levy applied to most imports to help fund ports and airports development.

What is CESS and how is it different from SCL?

CESS is a commodity-specific levy on selected goods. SCL (Special Commodity Levy) is a single levy that replaces other taxes on certain essential items.

What is the CIF value and how is it used?

CIF (Cost, Insurance and Freight) is the landed value of the goods — the product cost plus insurance and freight to the Sri Lankan port. Most import taxes are calculated on the CIF value.

Trade Agreements & Preferential Rates

How to pay less duty when your goods qualify under a trade agreement.

Which trade agreements does Sri Lanka belong to?

Key agreements include ISFTA (Indo–Sri Lanka), PSFTA (Pakistan–Sri Lanka), SAFTA (South Asian) and APTA (Asia-Pacific). Each offers preferential (lower or zero) duty rates for eligible goods.

How do I claim a preferential duty rate?

Your goods must meet the agreement's rules of origin and you normally need proof of origin, such as a certificate of origin. The Duty Calculator shows the preferential rate for your HS code so you can compare it with the standard rate.

What is ISFTA?

The Indo-Sri Lanka Free Trade Agreement gives preferential access to many goods traded between India and Sri Lanka.

Regulatory Requirements

Licences and agency approvals that may apply before you import.

What is an Import Control Licence (ICL)?

An ICL is a licence required to import certain controlled goods into Sri Lanka. Whether one applies depends on your HS code.

What is SLSI and when is it required?

SLSI (Sri Lanka Standards Institution) approval is required for products covered by compulsory standards — such as certain electrical, food and consumer goods.

What is NMRA?

NMRA (National Medicines Regulatory Authority) regulates medicines, medical devices and related products imported into Sri Lanka.

What is TRCSL?

TRCSL (Telecommunications Regulatory Commission) approval is required for telecom and radio equipment.

How do I know which approvals I need?

Look up your HS code in the Duty Calculator — it lists the regulatory requirements and agency approvals linked to that code.

Vehicles

How vehicle HS codes and import taxes are determined.

How is vehicle import tax calculated in Sri Lanka?

Vehicle taxes depend on the vehicle's HS code, which is set by factors such as engine capacity, fuel type, age and whether it is hybrid or electric. The Vehicle Search finds the code and the applicable duties.

What determines a vehicle's HS code?

Make, model, engine capacity, fuel type and seating capacity are the main factors. Matching these against the Customs Edge vehicle database gives the strongest HS code hint.

Are hybrid and electric vehicles taxed differently?

Yes — hybrid and electric vehicles can attract different (often lower) duty and excise treatment than petrol or diesel vehicles. Check the specific HS code for exact rates.

CusDec & Documentation

Preparing your customs declaration and supporting documents.

What is a CusDec?

A CusDec is the Sri Lanka customs declaration submitted through ASYCUDA World to declare imported goods.

What documents do I need to clear an import?

Typically the commercial invoice, bill of lading or air waybill, packing list and any licences or approvals. The exact set depends on the goods.

Can Customs Edge help with my CusDec?

Yes — the CusDec Creator prepares declarations and supporting documents, and can scan invoices and check CusDec XML for errors before you submit.