HS CODE AND PERCENTAGES 2017 BUDGET

HS CODE DESCRIPTION BEFORE 11-2015 PREVIOUS PERCENTAGES NEW PERCENTAGES

DIESEL VEHICLE PASSENGER CAP 13 OR MORE LESS THAN 25 PERSON

L
8702.10.39 TRANSPORT 13 OR MORE LESS THAN 25 PERSONS <5YR 97.750% 97.75% 97.75% or 4,500,000/=
8702.10.49 TRANSPORT 13 OR MORE LESS THAN 25 PERSONS >5YR 97.750% 97.75% 97.75% or 4,500,000/=

A
DIESEL VEHICLE PASSENGER CAP 25 OR MORE LESS THAN 35 PERSON
8702.10.55 NOT MORE THAN 5 YEARS 7.300% 9.850%
8702.10.59 5-10 YR LKR 1,500,000.00 LKR 1,500,000.00 LKR 1,500,000.00

N
8702.10.69 OVER 10YR LKR 2,500,000.00 LKR 2,500,000.00 LKR 2,500,000.00
DIESEL VEHICLE PASSENGER MORE THAN 35 PERSON

O
8702.10.75 NOT MORE THAN 5 YEARS 7.300% 9.850%

I
8702.10.79 5-10 YR LKR 1,500,000.00 LKR 1,500,000.00 LKR 1,500,000.00

T
8702.10.89 OVER 10YR LKR 2,500,000.00 LKR 2,500,000.00 LKR 2,500,000.00
PETROL VEHICLE PASSENGER CAP 13 OR MORE LESS THAN 25 PERSON

A
8702.90.39 TRANSPORT 13 OR MORE LESS THAN 25 PERSONS <5YR 97.750% 97.75% LKR 1750 or 97.75%
8702.90.49 TRANSPORT 13 OR MORE LESS THAN 25 PERSONS >5YR 97.750% 97.75% LKR 1750 or 97.75%
PETROL VEHICLE PASSENGER CAP 25 OR MORE LESS THAN 35 PERSON

N
8702.90.55 NOT MORE THAN 5 YEARS 7.300% 9.850%
8702.90.59 5-10 YR LKR 1,500,000.00 LKR 1,500,000.00 LKR 1,500,000.00

R
8702.90.69 OVER 10YR LKR 2,500,000.00 LKR 2,500,000.00 LKR 2,500,000.00

E
PETROL VEHICLE PASSENGER MORE THAN 35 PERSON
8702.90.75 NOT MORE THAN 5 YEARS 7.300% 9.850%

T
8702.90.79 5-10 YR LKR 1,500,000.00 LKR 1,500,000.00 LKR 1,500,000.00
8702.90.89 OVER 10YR LKR 2,500,000.00 LKR 2,500,000.00 LKR 2,500,000.00

IN
PETROL, HYBRID CARS AND HEARSES <1000CC

8703.21.30 HEARSES <3YR 172.500% 172.500% 172.500%

8703.21.40 HEARSES >3YR 172.500% 172.500% 172.500%

8703.21.54
8703.21.55

N
8703.21.61
8703.21.71
. R AUTO TRISHAWS <2YR
AUTO TRISHAWS >2YR

PETROL HYBRID CAR <3YR

PETROL HYBRID CAR >3YR
120.75% or 1500/= per cc
120.75% or 1500/= per cc

80.5% or 1000/= per cc

80.5% or 1000/= per cc
120.75% or 1600/= per cc
120.75% or 1600/= per cc

80.5% or 1250/= per cc

80.5% or 1250/= per cc
120.75% or 1850/= per cc
120.75% or 1850/= per cc

80.5% or 1250/= per cc

80.5% or 1250/= per cc

8703.21.69 PETROL CARS <3YR 172.5% or 1250/= per cc 172.5% or 1500/= per cc 172.5% or 1750/= per cc
8703.21.79 PETROL CARS >3YR 172.5% or 1250/= per cc 172.5% or 1500/= per cc 172.5% or 1750/= per cc

PETROL, HYBRID CARS AND HEARSES 1000CC TO 1500CC

8703.22.30 HEARSES <3YR 184.000% 184.000% 184.000%
8703.22.40 HEARSES >3YR 184.000% 184.000% 184.000%

8703.22.51 HYBRID CAR <3YR 103.5 or 1750/= per cc 103.5 or 2000/= per cc 103.5 or 2000/= per cc
8703.22.61 HYBRID CAR >3YR 103.5 or 1750/= per cc 103.5 or 2000/= per cc 103.5 or 2000/= per cc

8703.22.59
8703.22.69
PETROL CAR <3YR
PETROL CAR >3YR
184% or 2000/= per cc
184% or 2000/= per cc
184% or 2750/= per cc
184% or 2750/= per cc

A L
184% or 2750/= per cc
184% or 2750/= per cc

N
PETROL, HYBRID CARS AND HEARSES CYLINDER CAP 1500CC TO 1600CC

O
8703.23.30 HEARSES (1500-3000CC) <3YR 184.000% 184.000% 184.000%

I
8703.23.40 HEARSES (1500-3000CC) >3YR 184.000% 184.000% 184.000%

T
8703.23.51 HYBRID CAR <3YR 103.5% or 1750/= per cc 103.5% or 3500/= per cc 103.5% or 3500/= per cc
8703.23.61 HYBRID CAR >3YR 103.5% or 1750/= per cc 103.5% or 3500/= per cc 103.5% or 3500/= per cc

8703.23.52
8703.23.62
PETROL CARS <3YR
PETROL CARS >3YR

N A
184% or 2000/= per cc
184% or 2000/= per cc
184% or 4000/= per cc
184% or 4000/= per cc
184% or 4000/= per cc
184% or 4000/= per cc

R
PETROL AND HYBRID CARS CYLINDER CAP 1600CC TO 1800CC

8703.23.54
8703.23.64
HYBRID CAR <3YR
HYBRID CAR >3YR

T E 103.5% or 1750/= per cc

103.5% or 1750/= per cc
103.5% or 4000/= per cc
103.5% or 4000/= per cc
103.5% or 4000/= per cc
103.5% or 4000/= per cc

IN
8703.23.55 PETROL CAR <3YR 184% or 2000/= per cc 184% or 4500/= per cc 184% or 4500/= per cc
8703.23.65 PETROL CAR >3YR 184% or 2000/= per cc 184% or 4500/= per cc 184% or 4500/= per cc

PETROL AND HYBRID CARS CYLINDER CAP 1800CC TO 2000CC

8703.23.56
8703.23.66

N
8703.23.59
8703.23.69
. RHYBRID CAR <3YR
HYBRID CAR >3YR

PETROL CAR <3YR

PETROL CAR >3YR
103.5% or 1750/= per cc
103.5% or 1750/= per cc

184% or 2000/= per cc

184% or 2000/= per cc
103.5% or 4000/= per cc
103.5% or 4000/= per cc

184% or 4500/= per cc

184% or 4500/= per cc
103.5% or 4500/= per cc
103.5% or 4500/= per cc

184% or 5500/= per cc

184% or 5500/= per cc

PETROL AND HYBRID CARS CYLINDER CAP 2000CC TO 3000CC

8703.23.71 HYBRID CAR <3YR 172.5% or 2500/= per cc 172.5% or 5000/= per cc 172.5% or 5000/= per cc
8703.23.81 HYBRID CAR >3YR 172.5% or 2500/= per cc 172.5% or 5000/= per cc 172.5% or 5000/= per cc
8703.23.79 PETROL CAR <3YR 253% or 3000/= per cc 253% or 6000/= per cc 253% or 6000/= per cc
8703.23.89 PETROL CAR >3YR 253% or 3000/= per cc 253% or 6000/= per cc 253% or 6000/= per cc

PETROL, HYBRID CARS AND HEARSES CYLINDER CAP EXEEDING 3000CC

8703.24.30 HEARSES <3YR 287.500% 287.500% 287.500%

L
8703.24.40 HEARSES >3YR 287.500% 287.500% 287.500%

A
8703.24.51 HYBRID CAR <3YR 230% or 3000/= per cc 230% or 7000/= per cc 230% or 5500/= per cc
8703.24.61 HYBRID CAR >3YR 230% or 3000/= per cc 230% or 7000/= per cc 230% or 5500/= per cc

8703.24.59
8703.24.69
PETROL CAR <3Y
PETROL CAR >3Y
287.5% or 3500/= per cc
287.5% or 3500/= per cc

O N
287.5% or 7500/= per cc
287.5% or 7500/= per cc
287.5% or 6000/= per cc
287.5% or 6000/= per cc

8703.31.30 HEARSES <3YR

TI
DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP LESS THAN 1500CC

230.000% 230.000% 230.000%

A
8703.31.40 HEARSES >3YR 230.000% 230.000% 230.000%

N
8703.31.50 AUTO TRISHAWS <2YR 120.75% or 1500/= per cc 120.75% or 1000/= per cc 120.75% or 1125/= per cc
8703.31.60 AUTO TRISHAWS >2YR 120.75% or 1500/= per cc 120.75% or 1000/= per cc 120.75% or 1125/= per cc

8703.31.71
8703.31.81
HYBRID CAR <3YR
HYBRID CAR >3YR

E R 103.5% or 1750/= per cc

103.5% or 1750/= per cc
103.5% or 3000/= per cc
103.5% or 3000/= per cc
103.5% or 3000/= per cc
103.5% or 3000/= per cc

8703.31.79 DIESEL CAR <3YR

T 230% or 3000/= per cc 230% or 3500/= per cc 230% or 3500/= per cc

IN
8703.31.89 DIESEL CAR >3YR 230% or 3000/= per cc 230% or 3500/= per cc 230% or 3500/= per cc

DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP 1500CC TO 1600CC

. R
8703.32.30 HEARSES 1500CC TO 2500CC <3YR 258.750% 258.750% 258.750%
8703.32.40 HEARSES 1500CC TO 2500CC >3YR 258.750% 258.750% 258.750%

N
8703.32.51 HYBRID CAR <3YR 103.5% or 1750/= per cc 103.5% or 4000/= per cc 103.5% or 4000/= per cc
8703.32.61 HYBRID CAR >3YR 103.5% or 1750/= per cc 103.5% or 4000/= per cc 103.5% or 4000/= per cc

8703.32.52 DIESEL CAR <3YR 230% or 3000/= per cc 230% or 4500/= per cc 230% or 4500/= per cc
8703.32.69 DIESEL CAR >3YR 230% or 3000/= per cc 230% or 4500/= per cc 230% or 4500/= per cc

DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP 1600CC TO 1800CC

8703.32.54 HYBRID CAR <3YR 103.5% or 1750/= per cc 103.5% or 4500/= per cc 103.5% or 4500/= per cc
8703.32.64 HYBRID CAR >3YR 103.5% or 1750/= per cc 103.5% or 4500/= per cc 103.5% or 4500/= per cc

8703.32.55 DIESEL CAR <3YR 258.75% or 3200/= per cc 258.75% or 5000/= per cc 258.75% or 5000/= per cc
8703.32.65 DIESEL CAR >3YR 258.75% or 3200/= per cc 258.75% or 5000/= per cc 258.75% or 5000/= per cc

DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP 1800CC TO 2000CC

8703.32.54
8703.32.64
HYBRID CAR <3YR
HYBRID CAR >3YR
103.5% or 1750/= per cc
103.5% or 1750/= per cc
103.5% or 4500/= per cc
103.5% or 4500/= per cc

A L103.5% or 5000/= per cc

103.5% or 5000/= per cc

N
8703.32.55 DIESEL CAR <3YR 258.75% or 3200/= per cc 258.75% or 5000/= per cc 258.75% or 6000/= per cc
8703.32.65 DIESEL CAR >3YR 258.75% or 3200/= per cc 258.75% or 5000/= per cc 258.75% or 6000/= per cc

8703.32.72
8703.32.81
HYBRID CAR <3YR
HYBRID CAR >3YR

TI
DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP 2000CC TO 2500CC

172.5% or 2500/= per cc

172.5% or 2500/= per cc O
172.5% or 5000/= per cc
172.5% or 5000/= per cc
172.5% or 5000/= per cc
172.5% or 5000/= per cc

8703.32.79
8703.32.89
DIESEL CAR <3YR
DIESEL CAR >3YR

N A
287.5% or 3600/= per cc
287.5% or 3600/= per cc
287.5% or 6000/= per cc
287.5% or 6000/= per cc
287.5% or 7000/= per cc
287.5% or 7000/= per cc

R
DIESEL, HYBRID CARS AND OTHERS CYLINDER CAP EXCEEDING 2500CC

8703.33.30
8703.33.40
HEARSE <3YR
HEARSE >3YR

T E 333.500%
333.500%
333.500%
333.500%
333.500%
333.500%

IN
8703.33.51 HYBRID CAR <3YR 230% or 3000/= per cc 230% or 7000/= per cc 230% or 6000/= per cc
8703.33.61 HYBRID CAR >3YR 230% or 3000/= per cc 230% or 7000/= per cc 230% or 6000/= per cc

8703.33.59 DIESEL CAR <3YR 333.5% or 4500/= per cc 333.5% or 7500/= per cc 333.5% or 7000/= per cc

. R
8703.33.69 DIESEL CAR >3YR 333.5% or 4500/= per cc 333.5% or 7500/= per cc 333.5% or 7000/= per cc

ELECTRIC CAR VEHICLE NOT MORE THAN 3 YEAR

N
8703.90.51
8703.90.52
8703.90.53
8703.90.53
LESS THAN 50KW
50KW TO 100KW
100KW TO 200
MORE THAN 200KW
57.500%
57.500%
57.50%
57.50%

DIESEL TRUCKS AND OTHERS G.V.W NOT EXCEEDING 5 TON

57.5% or LKR 15000 PER KW
57.5% or LKR 25000 PER KW
57.5% or LKR 35000 PER KW
57.5% or LKR 45000 PER KW
34.5% or LKR 15000 PER KW
46% or LKR 25000 PER KW
57.5% or LKR 40000 PER KW
57.5% or LKR 55000 PER KW

8704.21.13 GARBAGE TRUCK <5YR 7.300% 9.85%

8704.21.14 GARBAGE TRUCK >5YR 7.300% 9.85%

8704.21.21 DIESEL TRISHAWS <4YR 19.950% 27.475%

8704.21.22 DIESEL TRISHAWS >4YR 19.950% 27.475%

CHASSIS FITTED WITH ENGINES AND CABS

8704.21.31
8704.21.32
FOR 8704.21.43 <4YR
FOR 8704.21.44 >4YR
37.900%
LKR 200,000.00
40.450%
LKR 200,000.00

A L 40.450%
LKR 2,000,000

N
8704.21.33 FOR 8704.21.51 <4YR 37.900% 40.450% 40.450%
8704.21.34 FOR 8704.21.52 >4YR LKR 200,000.00 LKR 200,000.00 LKR 2,000,000

8704.21.35
8704.21.36

8704.21.37
FOR 8704.21.63 <4YR
FOR 8704.21.64 >4YR

FOR 8704.21.67 <4YR

I
37.900%
LKR 200,000.00

T115.000% O 40.450%
LKR 200,000.00

115.000%
40.450%
LKR 2,000,000

115.000%

A
8704.21.38 FOR 8704.21.68 >4YR 115.000% 115.000% 115% OR LKR 2,000,000

N
DIESEL TRUCK AND VANS

R
8704.21.41 CARGO CARRYING CAP LESS THAN 800KG <4YR 51.750% 51.750% 51.75% OR LKR 1,000,000

E
8704.21.42 CARGO CARRYING CAP LESS THAN 800KG >4YR 51.750% 51.750% 51.75% OR LKR 2,000,000

T
8704.21.43 CARGO CARRYING CAP 800KG OR TO 2000KG <4YR 51.750% 51.750% 51.75% OR LKR 1,000,000
8704.21.44 CARGO CARRYING CAP 800KG OR TO 2000KG >4YR 51.750% 51.750% 51.75% OR LKR 2,000,000

IN
8704.21.51 CARGO CARRYING CAP 2000KG OR MORE <4YR 57.500% 57.500% 51.750%
8704.21.52 CARGO CARRYING CAP 2000KG OR MORE >4YR 57.5% OR 200,000/= PER UN 57.5% OR 200,000/= PER UN 51.75% OR LKR 2,000,000

. R
8704.21.61 BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP LEASS THAN 800KG 51.750% 51.750% 51.75% OR LKR 1,000,000
8704.21.62 <4YR
BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP LESS THAN 800KG 51.750% 51.750% 51.75% OR LKR 1,000,000
>4YR

N
8704.21.63 BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP 800KG OR MORE 51.750% 51.750% 51.75% OR LKR 1,000,000
8704.21.64 <4YR
BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP 800KG OR MORE 51.750% 51.750% 51.75% OR LKR 1,000,000
>4YR
8704.21.65 OTHER BONNET TRUCK LOADING CAP LESS THAN 800 KG <4YR 97.750% 97.750% 69% LKR 2,000,000
8704.21.66 OTHER BONNET TRUCK LOADING CAP LESS THAN 800 KG >4YR 97.750% 97.750% 69% LKR 2,000,000

8704.21.67 OTHER BONNET TRUCK LOADING CAP 800 KG OR MORE <4YR 97.750% 97.750% 69% LKR 2,000,000
8704.21.68 OTHER BONNET TRUCK LOADING CAP 800 KG OR MORE >4YR 97.750% 97.750% 69% LKR 2,000,000
8704.21.71 CREW CAB LOADING CAP 800KG OR MORE <4YR 143.750% 143.750% 97.75% OR LKR 2,000,000 PER UN
8704.21.72 CREW CAB LOADING CAP 800KG OR MORE >4YR 143.75% OR 400,000/= PER UN 143.75% OR 400,000/= PER UN 97.75% OR LKR 2,000,000 PER UN

8704.21.91 DOUBLE CAB <4YR 143.750% 143.750% 143.75% OR LKR 5,000,000 PER UN
8704.21.92 DOUBLE CAB >4YR 143.750% 143.750% 143.75% OR LKR 5,000,000 PER UN

L
8704.21.93 DIESEL VAN <4YR 172.500% 172.500% 97.75% OR LKR 4,500,000 PER UN
8704.21.99 DIESEL VAN >4YR 172.500% 172.500% 97.75% OR LKR 4,500,000 PER UN

8704.22.41 FREEZER TRUCK <5YR

TRUCK GVW 5 TON TO 20 TON

7.300%

N 9.850%
A
O
8704.22.42 FREEZER TRUCK 5-10 YR 125,000/= PER UN 125,000/= PER UN 1,500,000/= PER UN

I
8704.22.43 FREEZER TRUCK OVER 10 YR 125,000/= PER UN 125,000/= PER UN 3,000,000/= PER UN

T
8704.22.51 GARBAGE TRUCK <5YR 7.300% 9.850%
8704.22.52 GARBAGE TRUCK >5YR 7.3% OR 109,000/= PER UN 9.85% OR 109,000/= PER UN 125,000/= PER UN

8704.22.61
8704.22.62
8704.22.63
OTHER TRUCK <5YR
OTHER TRUCK 5-10 YR
OTHER TRUCK OVER 10 YR

N A 57.500%
57.500%
57.500%
57.500%
57.500%
57.500%
46.000%
2,500,000/= PER UN
4,000,000/= PER UN

8704.23.51 FREEZER TRUCK <5YR

E R
TRUCK GVW EXEEDING 20 TON
7.300% 9.850%

T
8704.23.52 FREEZER TRUCK 5-10 YR 7.3% OR 125,000/= PER UN 9.85% OR 125,000/= PER UN 1,500,000/= PER UN
8704.23.53 FREEZER TRUCK OVER 10 YR 7.3% OR 125,000/= PER UN 9.85% OR 125,000/= PER UN 3,000,000/= PER UN

IN
8704.23.61 GARBAGE TRUCK <5YR 7.300% 9.850%
8704.23.62 GARBAGE TRUCK >5YR 7.3% OR 109,000/= PER UN 9.85% OR 109,000/= PER UN 125,000/= PER UN

. R
8704.23.71 OTHER TRUCK <5YR 46.000% 46.000% 46%
8704.23.72 OTHER TRUCK 5-10 YR 63.250% 63.250% 2,500,000/= PER UN
8704.23.73 OTHER TRUCK OVER 10 YR 63.250% 63.250% 4,000,000/= PER UN

N
8704.31.13
8704.31.14

8704.31.22
GARBAGE TRUCK <5YR
GARBAGE TRUCK >5YR

AUTO TRISHAW <4YR

PETROL TRUCK AND OTHER GVW NOT EXCEEDING 5 TON

7.300%
7.300%

19.952%
9.850%
9.850%

27.475%
8704.31.23 AUTO TRISHAW >4YR 19.952% 27.475%
 PETROL CHASSIS FITTED WITH ENGINES AND CABS

8704.31.31 FOR 8704.31.43 <4YR 53.850% 62.575% 62.575%

8704.31.32 FOR 8704.31.44 >4YR LKR 200,000.00 LKR 200,000.00 LKR 2,000,000

8704.31.33 FOR 8704.31.51 <4YR 53.850% 62.575% 62.575%

L
8704.31.34 FOR 8704.31.52 >4YR LKR 200,000.00 LKR 200,000.00 LKR 2,000,000

A
8704.31.35 FOR 8704.31.63 <4YR 53.850% 62.575% 62.575%
8704.31.36 FOR 8704.31.64 >4YR LKR 200,000.00 LKR 200,000.00 LKR 2,000,000

8704.31.37
8704.31.38
FOR 8704.31.67 <4YR
FOR 8704.31.68 >4YR
115.000%
115.000%

O N 115.000%
115.000%
115.000%
115% OR LKR 2,000,000

8704.31.41 BUDDY TRUCK <4YR

PETROL TRUCKS AND VAN

TI51.750% 51.750% 51.75% OR LKR 1,000,000

A
8704.31.42 BUDDY TRUCK >4YR 51.750% 51.750% 51.75% OR LKR 2,000,000

N
8704.31.43 CARGO CARRYING CAP 800KG OR TO 2000KG <4YR 51.750% 51.750% 51.75% OR LKR 1,000,000
8704.31.44 CARGO CARRYING CAP 800KG OR TO 2000KG >4YR 51.750% 51.750% 51.75% OR LKR 2,000,000

8704.31.51
8704.31.52

E
CARGO CARRYING CAP 2000KG OR MORE <4YR
CARGO CARRYING CAP 2000KG OR MORE >4YR

R 57.500%
57.5% OR 200,000/=
57.500%
57.5% OR 200,000/=
57.500%
57.5% OR 2,000,000/=

8704.31.61

T
BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP LEASS THAN 800KG 51.750% 51.750% 51.75% OR LKR 1,000,000

IN
8704.31.62 <4YR
BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP LESS THAN 800KG 51.750% 51.750% 51.75% OR LKR 1,000,000
>4YR
8704.31.63 BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP 800KG OR MORE 51.750% 51.750% 51.75% OR LKR 1,000,000
8704.31.64 <4YR
BONNET TRUCK FITTED WT FRONT LEAF SPRING LOAD CAP 800KG OR MORE 51.750% 51.750% 51.75% OR LKR 1,000,000

R
>4YR

.
8704.31.65 OTHER BONNET TRUCK LOADING CAP LESS THAN 800 KG <4YR 97.750% 97.750% 69% OR LKR 2,000,000
8704.31.66 OTHER BONNET TRUCK LOADING CAP LESS THAN 800 KG >4YR 97.750% 97.750% 69% OR LKR 2,000,000

N
8704.31.67
8704.31.68

8704.31.71
8704.31.72
OTHER BONNET TRUCK LOADING CAP 800 KG OR MORE <4YR
OTHER BONNET TRUCK LOADING CAP 800 KG OR MORE >4YR

PETROL CREW CAB <4YR

PETROL CREW CAB >4YR
97.750%
97.750%

143.750%
143.75% OR 400,000/= PER UN
97.750%
97.750%

143.750%
143.75% OR 400,000/= PER UN
69% OR LKR 2,000,000
69% OR LKR 2,000,000

97.75% OR LKR 1,750 PER CC

97.75% OR LKR 1,750 PER CC

8704.31.91 PETROL DOUBLE CAB <4YR 143.750% 143.750% 143.75% OR LKR 5,000,000
8704.31.92 PETROL DOUBLE CAB >4YR 143.750% 143.750% 143.75% OR LKR 5,000,000
8704.31.93 PETROL VAN <4YR 172.500% 172.500% 97.75% OR LKR 1,750 PER CC
8704.31.99 PETROL VAN >4YR 172.500% 172.500% 97.75% OR LKR 1,750 PER CC

PETROL TRUCK GVW 5 TON TO 20 TON

8704.32.41
8704.32.42
8704.32.43
FREEZER TRUCK <5YR
FREEZER TRUCK 5-10 YR
FREEZER TRUCK OVER 10 YR
7.300%
7.3% OR 115,000/= PER UN
7.3% OR 115,000/= PER UN
9.850%
9.85% OR 115,000/= PER UN
9.85% OR 115,000/= PER UN

A L 1,500,000/= PER UN
3,000,000/= PER UN

N
8704.32.51 GARBAGE TRUCK <5YR 7.300% 9.850%
8704.32.52 GARBAGE TRUCK >5YR 7.3% OR 115,000/= PER UN 9.85% OR 115,000/= PER UN 125,000/= PER UN

8704.32.61
8704.32.62
8704.32.63
OTHER TRUCK <5YR
OTHER TRUCK 5-10 YR
OTHER TRUCK OVER 10 YR

TI
69.000%
69.000%
69.000%
O 69.000%
69.000%
69.000%
46%
2,500,000/= PER UN
4,000,000/= PER UN

8704.90.50 ELECTRIC VAN AND TRUCKS <5YR

ELECTRIC VAN AND TRUCKS

N A 57.50% 57.50% 97.75% LKR 1,000,000

R
8704.90.60 ELECTRIC VAN AND TRUCKS >5YR 57.5% OR 450,000/= PER UN 57.5% OR 450,000/= PER UN 97.75% LKR 1,000,000

T E
R IN
N.