Customs Duty on Imported Car Spare Parts — Updated 2026 Guide

I've been importing parts for my personal vehicles and want to share what I've learned about Sri Lanka customs duty on car spare parts as of 2026:

- Standard import duty: 15% on spare parts value
- PAL (Port and Airport Development Levy): 7.5%
- VAT: 18%
- Effective total: approximately 40-45% on top of part cost + shipping

Tips:
- Always declare the correct value — customs officers know part prices
- Keep your vehicle registration as proof the parts are for personal use
- Some items like filters and consumables have lower duty rates

Anyone else have experience or updates to share?